whats the best head texture program?

Depends on what you like. Most people on forums are usually using gimp, and or photoshop.

So, which ever one you think works best, is the best to you.

whats the best for making professional grade cartoon heads?

Personally I would suggest GIMP if your newer with computer art, It's a lot easier to understand and user-friendly. The quality of the heads can still be brilliant.

well thank you for the info

As I stated, all art programs make heads, someone could make a sexy cartoon head in gimp, and someone could make one in photoshop, both really good. And I mean if your really awesome, you can use ms paint to do heads, although it takes much longer.

depends on your specialty, I suggest GIMP.... Because it is able to save to PSD file....
Anit for Px Arts.... Paint :o

It actually depends on you.
For others gimp is more comfortable and for others photoshop is easier.
But the majority uses gimp.
Some of them use both.

I use GIMP to make my heads.

i use GIMP too it's easy to me otherwise if you don't like it jus go with paint or photoshop